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Audit Requirements-Deferred Annunity and Momentum


Guest d reardon

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Guest d reardon
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Is anyone familiar with the Momentum contracts provided by Equitable Life Assurance? I have read their prospectus dated May 1, 2001, and it says Momentum is a group deferred annunity contract used as a funding vehicle for employers who sponsor qualified retirement plans. I'm confused because the contract owner can fund the plan by selecting several investment options which are contained in a pooled separate account. Aren't group deferred annunity contracts allocated contracts and excluded from a plan's financial statements? Aren't PSAs unallocated contracts and included in a plan's financial statements? I have a client who invests solely in Equitable and I'm having trouble determining how to report this investment on their financials.

thanks for the comments.

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